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Articles 1 - 7 of 7
Full-Text Articles in Business
The Impact Of Taxes On Foreign Direct Investments, James Mohs, Robert Wnek, Arthur Galloway
The Impact Of Taxes On Foreign Direct Investments, James Mohs, Robert Wnek, Arthur Galloway
Finance Faculty Publications
The role of taxation in the area of foreign direct investment and economic growth has been the topic of many studies. With the effect of newly enacted corporate tax reform in the United States the impact will become the topic of many future studies. This paper will review the common factors used to correlate the impact of corporate taxation on Foreign Direct Investment decision making. The purpose of this research is to review and outline the sensitivity to taxation based on a multiplicity of economic factors that will include taxation on the return on investment and global profits. For the …
The Evolving Enforcement Of E.U. Competition Laws, Martin A. Goldberg, James Mohs
The Evolving Enforcement Of E.U. Competition Laws, Martin A. Goldberg, James Mohs
Finance Faculty Publications
Entrepreneurship and new business development has been increasingly moving to the forefront of media, public and governmental attention. Many countries have enacted competition laws to curb abuses and specifically prevent unfair competition. Unlike the Unites States, enforcement of competition law in Europe has historically been the domain of the government, generally under the of the European Commissioners for Competition, and does not rely on private actions of entrepreneurs and new business developers. By combining existing worldwide case law, legislation and governmental policies as a lens, this paper is intended to fill a gap in the existing literature relating to the …
Financial Reporting And The Accounting Expectations Gap, James Mohs
Financial Reporting And The Accounting Expectations Gap, James Mohs
Finance Faculty Publications
The overall goal of financial reporting is to provide high quality financial information regarding reporting entities that is useful for informed decision making. Considering most organizations have multiple groups of stakeholders which often have differing and competing informational needs, as well as expectations and desired outcomes, the accounting expectations gap has become a topic of current debate in many business circles. Historically, the accounting expectations gap has centered around the role of the auditor and audit responsibility. The financial accounting expectations gap encompasses what the preparers of the statements and auditors believe they should contain and includes what stakeholders believe …
Base Erosion And Profit Shifting: Options, Opportunities And Alternatives, James Mohs, Martin Goldberg, David Palacio Buitrago
Base Erosion And Profit Shifting: Options, Opportunities And Alternatives, James Mohs, Martin Goldberg, David Palacio Buitrago
Finance Faculty Publications
Base erosion and profit shifting is generally defined as tax strategies that serve to exploit gaps or inconsistencies in global tax systems that allow an enterprise to shift profits to lower tax jurisdictions. This can be accomplished by either shifting income to lower tax jurisdiction or shifting deductible expenses to higher tax jurisdictions. Historically, these shifting strategies have been handled on a country by country basis with no centralized framework. In 2015 the Organization of Economic Cooperation and Development proposed modifications through its Base Erosion and Profit Shifting project that if adopted by the member countries, would reverse the adverse …
Global Financial Model For The Value Chain, Robert Rainish, Pawel Mensz, James Mohs
Global Financial Model For The Value Chain, Robert Rainish, Pawel Mensz, James Mohs
Finance Faculty Publications
The objective of this paper is to describe how a valuation decision model for a firm in a multi-country environment can be used to determine the optimal value chain. The paper extends the initial work of Rainish and Mensz (2012). The paper examines how a global firm can optimize its value chain and how that chain will be affected when the value of various key variables change. Variables were selected (e.g. labor costs, transportation costs and transfer price tax rates) from recent studies by consulting firms Deloitte (2013) and the Boston Consulting Group (2014). The data used in the model …
Exchange Rate Adjustment And Output In South-East Asia, Kamal P. Upadhyaya, Robert Ranish, Neetu Kaushik, Rabindra Bhandari
Exchange Rate Adjustment And Output In South-East Asia, Kamal P. Upadhyaya, Robert Ranish, Neetu Kaushik, Rabindra Bhandari
Finance Faculty Publications
This paper studies the effect of currency devaluation on aggregate output level in South- East Asian countries using panel data from Thailand, Malaysia, Indonesia and the Philippines for a period from 1980 to 2010. An empirical model that includes monetary, fiscal and exchange rate variables is developed. Two versions of the model, one with real exchange rate and another with nominal exchange rate and foreign-to-domestic price ratio are estimated. An error correction model is developed and the time series properties of the panel data are diagnosed before estimating the model. The estimated results suggest that currency devaluations are contractionary in …
Financial Framework For Global Investment And Implications, Robert Ranish, Pawel Mensz
Financial Framework For Global Investment And Implications, Robert Ranish, Pawel Mensz
Finance Faculty Publications
The objective of this paper is to describe a valuation decision model for a firm in a multi -country environment. The paper extends the works of Myers, Myers and Pogue and Lev to include individual investment project decisions to the global marketplace. The model integrates the buy or builds decision, the location of production, distribution decision and tax effects into the capital investment decision of the firm. The model shows that a firm's production decision (buy or build), the customer location and tax effects are interdependent. The model to optimize the value of the firm is a function of the …